1997 (1) TMI 212

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ngh, Advocate, for the Appellant. Shri Satnam Singh, SDR, for the Respondent. [Order per : S.K. Bhatnagar, Vice President ]. - These are appeals filed w.r.t. the orders of the Collector (Appeals) dated 29-8-1991, 25-2-1991 and 19-7-1991. 2. Ld. Counsel stated that the appellants are engaged in the manufacture of flavoured snuff a preparation made out of raw snuff of tobacco on whi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... which raw snuff was subjected to for converting it into the product in question, and it was held that the processing and adding of flavours, perfumes, etc. had converted raw snuff into a new product which is marketed as a preparation of snuff and is known to the trade as such. The tribunal had also noted that Heading 2404.60 refers to the item as a "preparation containing snuff in any proportion.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... tobacco and manufactured tobacco substitutes; homogenised or `reconstituted' tobacco; tobacco extracts and essence" and the sub-heading 2404.50 covers ``Snuff of tobacco" whereas 2404.60 covers "preparations containing snuff of tobacco in any proportion". It was therefore the department's contention that since it is basically snuff of tobacco, therefore, merely by addition of perfumes etc. it doe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ants are doing so. 10. We have considered the above submissions. We observe that the ld. Counsel has succeeded in pointing out to us that this issue has already been dealt with and is squarely covered by the tribunal's order in the case of Lachman Das Behari Lal (supra). 11. Although it has been very fairly pointed out that an appeal has been filed against that order, since no stay....